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Source: BUS Sachsen-Anhalt (Linie6PLus)

Register as a person or company with the power to provide temporary and occasional assistance in tax matters

Description

You are entitled to temporary and occasional commercial assistance in tax matters within the scope of application of the German Tax Consultancy Act if you are already professionally established in another Member State of the European Union, in another contracting state of the Agreement on the European Economic Area or Switzerland. To do this, you must already be authorised to provide commercial assistance in tax matters in accordance with the law of that country.

The scope of the power in Germany depends on the scope of that power in the State of establishment. Temporary and occasional commercial assistance in tax matters may be provided from the State of establishment.

The inclusion of temporary and occasional assistance in tax matters is only permitted after a written notification to the competent Chamber of Tax Consultants. As soon as the notification is complete, the competent authority shall arrange for the information to be temporarily entered in the professional register.

Note: If neither the profession nor the training for this profession is regulated in the state of establishment, then the authorization in Germany only applies if you have exercised the profession there for at least 1 year during the previous 10 years.

  • Establishment in another Member State of the European Union or in Switzerland
  • Power to provide commercial assistance in tax matters under the law of the State of establishment
  • Prior written notification of persons authorised to provide temporary and occasional assistance in tax matters to the competent domestic body
  • Establishment in another Member State of the European Union or in Switzerland
  • Power to provide commercial assistance in tax matters under the law of the State of establishment
  • Prior written notification of persons authorised to provide temporary and occasional assistance in tax matters to the competent domestic body
  • Certificate of being legally established in the European Union, European Economic Area Contracting States or Switzerland for commercial assistance in tax matters and that the exercise of this activity is not prohibited, even temporarily, at the time of presentation of the certificate.
  • Proof of professional qualification (original).
  • Proof that the profession has been pursued in the State of establishment for at least 1 year during the previous 10 years, if neither the profession nor the training for that profession is regulated in the State of establishment.  
  • Information on details of professional indemnity insurance or other individual or collective protection in relation to professional indemnity

Fee: free of charge

In principle, none, but the written notification must be repeated annually if you want to provide business assistance in tax matters again after the end of a calendar year.

Processing Time: 0 - 1 Week
As a rule, the registration takes place within one week.

In the event of disputes concerning the power to provide temporary and occasional assistance in tax matters, an action before the Tax Court is admissible.

The competent authority is for persons from:

  • Finland, the Berlin Chamber of Tax Consultants,
  • Poland the Brandenburg Chamber of Tax Consultants,
  • Cyprus the Bremen Chamber of Tax Consultants,
  • the Netherlands and Bulgaria, the Düsseldorf Chamber of Tax Consultants,
  • Sweden and Iceland the Hamburg Chamber of Tax Consultants,
  • Portugal and Spain, the Hesse Chamber of Tax Consultants,
  • Belgium, the Cologne Chamber of Tax Consultants,
  • Estonia, Latvia, Lithuania, the Chamber of Tax Consultants Mecklenburg-Western Pomerania,
  • Italy and Austria, the Munich Chamber of Tax Consultants,
  • the United Kingdom, the Chamber of Tax Advisors of Lower Saxony,
  • Romania and Lichtenstein the Chamber of Tax Consultants Nordbaden,
  • Czech Republic the Nuremberg Chamber of Tax Consultants,
  • France, the Chamber of Tax Consultants Rhineland-Palatinate,
  • Luxembourg, the Saarland Chamber of Tax Consultants,
  • Hungary the Chamber of Tax Advisors of the Free State of Saxony,
  • of Slovakia, the Chamber of Tax Consultants Saxony-Anhalt,
  • Denmark and Norway, the Schleswig-Holstein Chamber of Tax Consultants,
  • Greece the Chamber of Tax Consultants Stuttgart,
  • of Switzerland, the Chamber of Tax Advisors South Baden,
  • Malta and Slovenia, the Chamber of Tax Advisors of Thuringia,
  • Ireland the Chamber of Tax Advisors Westphalia-Lippe.
     
  • Forms: Forms can be requested in writing or orally from the Chamber of Tax Advisors responsible for you.
  • Online service: no
  • Written form required: no
  • Personal appearance required: no

You must submit the application to the Chamber of Tax Advisors responsible for your country of origin.

As soon as the notification has been completed, the competent authority will arrange for your registration as a person authorised to provide temporary and occasional assistance in tax matters in the professional register.

The written notification must be repeated annually if you want to provide business assistance in tax matters in Germany again after the end of a calendar year. Irrespective of this, you must inform the competent Chamber of Tax Advisors of details of professional indemnity insurance or other individual or collective protection in relation to professional liability.

Senate Department of Finance Berlin (SenFin)

The text was automatically translated based on the German content.

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